本文選題：食品行業(yè)上市公司　切入點：企業(yè)社會責(zé)任　出處：《西南大學(xué)》2013年碩士論文

【摘要】：近年來,食品行業(yè)質(zhì)量安全問題頻頻發(fā)生,由此引發(fā)的企業(yè)社會責(zé)任履行問題引起了學(xué)術(shù)界和社會大眾的廣泛關(guān)注。隨著20世紀(jì)90年代我國學(xué)術(shù)界對企業(yè)社會責(zé)任的開始關(guān)注,鑒于國內(nèi)外食品安全問題不斷發(fā)生,并且企業(yè)也沒有從根本上認識到履行自身社會責(zé)任的重要性這一現(xiàn)象,學(xué)術(shù)界逐漸關(guān)注企業(yè)的社會責(zé)任和績效之間的關(guān)聯(lián)關(guān)系的研究,從定性和定量視角給予企業(yè)導(dǎo)向作用。雖然社會大眾對企業(yè)社會責(zé)任的概念意識逐漸清晰起來,但如何使得企業(yè)主動去履行這些社會責(zé)任,即從根本上認識到社會責(zé)任的重要性并主動地承擔(dān)自身的社會責(zé)任還是目前社會責(zé)任順利履行的主要難點所在。本文正是把握了企業(yè)最大化追逐盈利目標(biāo)這一特征,從實證數(shù)據(jù)進行分析來定量考察企業(yè)的社會責(zé)任和績效的關(guān)聯(lián)關(guān)系及因果關(guān)系,讓企業(yè)認識到其自身社會責(zé)任的履行與其企業(yè)績效有很大的關(guān)聯(lián)性,讓企業(yè)看到所付出成本與所獲得效益的配比性,進而去積極主動履行自身的社會責(zé)任,為我國社會責(zé)任推進機制的建設(shè)貢獻力量。 食品安全事件下,社會大眾對企業(yè)發(fā)出了呼聲,政府對企業(yè)出臺了政策,但是企業(yè)在被動履行社會責(zé)任時,更多關(guān)注的還是社會責(zé)任履行是否與其企業(yè)績效有關(guān)聯(lián)性,如果有關(guān)聯(lián),是正向,還是負向,相關(guān)度又是多少?本文從研究文獻綜述和理論層面進行了分析：企業(yè)履行了對股東的社會責(zé)任,與投資者建立良好的合作關(guān)系,可以獲得股東的長期投資；企業(yè)履行了對債權(quán)人的社會責(zé)任,與債權(quán)人建立良好的合作關(guān)系,可以擁有更多的籌資渠道；企業(yè)履行了對供應(yīng)商的責(zé)任,與供應(yīng)商建立良好的合作關(guān)系,可以獲得更低的還款折扣和良好的信譽額度；企業(yè)履行了對員工的社會責(zé)任,與員工建立良好的合作關(guān)系,可以獲得員工主觀能動性的有效發(fā)揮；企業(yè)履行了對政府和社會公益的社會責(zé)任,與政府和社區(qū)建立良好的合作關(guān)系,可以獲得公共服務(wù)的可持續(xù)提供。從企業(yè)財務(wù)資源的角度出發(fā),企業(yè)履行了對各利益相關(guān)者的社會責(zé)任,那么企業(yè)就要付出更多的財務(wù)成本來維持這些社會活動,這樣必定會給企業(yè)造成資金流上的巨大壓力,因此,企業(yè)經(jīng)營業(yè)績良好是企業(yè)能主動履行社會責(zé)任的物質(zhì)保證。因此,從理論層面上,企業(yè)的社會責(zé)任與企業(yè)的績效是雙向的并且是正向相關(guān)的關(guān)系,二者互為因果關(guān)系,實現(xiàn)了良性循環(huán)的局面。在實證層面上,本文基于利益相關(guān)者的視角,本文針對食品行業(yè)上市公司對企業(yè)的社會責(zé)任進行了評價,選取了這31家企業(yè)連續(xù)3年的相關(guān)數(shù)據(jù),并在此基礎(chǔ)上,作了簡單的回歸分析,結(jié)果也表明,所選取的企業(yè)中,大多數(shù)企業(yè)的社會責(zé)任各變量與當(dāng)期的企業(yè)績效變量間出現(xiàn)正相關(guān)關(guān)系,并且從總體結(jié)果來看,企業(yè)社會責(zé)任各衡量變量對企業(yè)績效各衡量變量的影響程度要大于企業(yè)績效對企業(yè)社會責(zé)任的影響程度。其中,衡量企業(yè)績效的指標(biāo)不管是總資產(chǎn)收益率還是凈資產(chǎn)收益率都與當(dāng)期的股東支付率、收入稅費率以及資產(chǎn)負債率的相關(guān)度較高,即結(jié)果表明,企業(yè)績效的好壞與企業(yè)履行對股東、債權(quán)人以及政府社會責(zé)任的結(jié)果關(guān)聯(lián)性較大,企業(yè)績效與企業(yè)社會責(zé)任的其他變量間的相關(guān)程度并不是很顯著。縱觀3年數(shù)據(jù)的分析結(jié)果,除了一些不顯著的關(guān)聯(lián)關(guān)系之外,相對來說相關(guān)度高一點的研究變量的回歸系數(shù)大部分為正值,并且相關(guān)度較為顯著,說明企業(yè)的社會責(zé)任對企業(yè)績效的影響,以及企業(yè)績效對企業(yè)社會責(zé)任的影響,均為正向關(guān)系。 最后,本文基于我國國情對構(gòu)建中國特色化的企業(yè)社會責(zé)任提出了一些政策建議,如及時構(gòu)建起符合我國國情和發(fā)展水平的企業(yè)社會責(zé)任研究數(shù)據(jù)參考平臺、完善我國有關(guān)企業(yè)社會責(zé)任的法律體系建設(shè)、規(guī)范企業(yè)的經(jīng)營管理模式、強化公眾的社會責(zé)任意識、建立健全的社會責(zé)任信用體系等。
[Abstract]:In recent years, the quality and safety of food industry problems occurred frequently, which caused the corporate social responsibility has aroused widespread concern in academia and the public. With the 1990s Chinese academic circles began to pay attention to corporate social responsibility, in view of international and domestic food safety problems continue to occur, and the importance of enterprise can not fundamentally realize performance the social responsibility of this phenomenon, the academic circles gradually focus on the relationship between corporate social responsibility and performance, given the role of enterprise oriented from qualitative and quantitative perspectives. Although the concept of corporate social responsibility consciousness of the public gradually clear up, but how to make the enterprises to take the initiative to fulfill the social responsibility, that is fundamentally to recognize the importance of social responsibility and take the initiative to assume their social responsibility is the social responsibility of the successful performance of the main The difficulty of this paper. This is precisely grasp the characteristics of enterprise pursuit maximum profit target, carries on the analysis to the quantitative study of corporate social responsibility and performance relationship and causal relation from empirical data, allow enterprises to realize their own social responsibility and corporate performance have great relevance, allow enterprises to see the cost with the obtained ratio of benefit, and to actively fulfill its social responsibility, to contribute to social responsibility in our country to promote the mechanism construction.
Food safety incidents, the public gave voice to the enterprise, the government introduced the policy of enterprises, but enterprises in the passive social responsibility, still pay more attention to social responsibility and enterprise performance relationship, if there is correlation, positive, or negative correlation, and this paper is how much? From the analysis of literature review and theoretical aspects: the enterprises to fulfill the social responsibility to shareholders, establish good cooperation relationship with investors, shareholders can obtain long-term investment; enterprises to fulfill the social responsibility of the creditors, establishing good relations with creditors, will have more financing channels; the enterprises to fulfill the responsibility of the supplier and establish a good cooperative relationship with suppliers, we can get a lower discount repayment and good credit; the enterprises to fulfill the social responsibility of the staff, and staff Work to establish good relations of cooperation, can get effective play to their subjective initiative; the government and the enterprises to fulfill the social welfare social responsibility, establish a good working relationship with the government and the community, can provide sustainable access to public services. From the view of enterprise financial resources angle, enterprise to its stakeholders social responsibility, so enterprises must pay more financial cost to maintain these social activities, it will cause great pressure on the flow of funds to the enterprise, therefore, good business performance is the main dynamic enterprise can guarantee to fulfill the social responsibility of the material. Therefore, from the theoretical level, social responsibility and corporate performance is bidirectional and is positive correlation, reciprocal causation relationship between the two, to achieve a virtuous circle of the situation. In the empirical aspect, this paper based on the perspective of stakeholders, According to the social responsibility of listed companies of food industry enterprises were evaluated, selected data of the 31 enterprises for 3 consecutive years, and on this basis, a simple regression analysis, the results also show that the selected enterprises, there is a positive correlation between the variables of corporate performance variables of social responsibility and the current most the enterprise, and from the overall results, the measure of corporate social responsibility impact variables on firm performance than the variable measure of enterprise performance impact on corporate social responsibility. The measure of corporate performance indicators of whether the rate of return on total assets or net assets income rate and current shareholders pay rate the rate of income tax, and the rate of assets and liabilities related to a higher degree, the results show that the quality and performance of enterprise performance for shareholders, creditors and the government social responsibility Association The correlation between other variables of corporate performance and corporate social responsibility and the analysis results are not very significant. Throughout the 3 years of data, in addition to some relationship is not significant, relatively high correlation coefficient of regression variables at the most positive, and the correlation is significant, that influence the enterprise the social responsibility of the enterprise performance, enterprise performance and the influence of corporate social responsibility, have a positive relationship.
Finally, this article is based on China's conditions of corporate social responsibility to the construction characteristics of the Chinese puts forward some policy recommendations, such as to build data for the study of corporate social responsibility platform reference to China's national conditions and development level, to improve the legal system construction of China's corporate social responsibility, standardize enterprise management pattern, strengthen the public the sense of social responsibility, establish and perfect the social responsibility of the credit system.

【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F272.5;F270;F426.82

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